ITAT Chennai Quashes Reassessment Notice Issued by JAO Instead of FAO

Kumaresan Bhagavathiperumal Pillai Vs ITO (ITAT Chennai) Faceless Regime Must Prevail – ITAT Chennai Quashes Reassessment Notice Issued by Jurisdictional Assessing Officer (JAO) Instead of Faceless Assessing Officer (FAO) Chennai ITAT allowed the Assessee’s appeal by setting aside reassessment proceedings initiated in violation of the CBDT Notification dated 29.03.2022 which mandated faceless procedure. The Assessee challenged the validity of notice u/s 148 dated 22.04.2022 & order under clause (d) of section 148A, both issued by Jurisdictional AO, Non-Corporate Ward-3, Coimbatore &...